4678/91-D and 5155/91-D and 'MAAZA MANGO' - A Mango Pulp based drink - in the remaining appeals. The point ... view makes 'Maaza' a preparation of mango fruit based on mango pulp although it is at the same time a non-alcoholic beverage
BHARATKUMAR
PANDYA, MEMBER
The complainant before us is a Mango Pulp Manufacturing Unit that had
acquired two insurance policies, one for Stocks and the other ... Stock of finished goods i.e. Mango pulp
PROPERTY INVOLVED
packed in tins.
: 2fKutcha shed.^
: M/s. Ponni Agro Industries (P) Ltd..
LOCATION
Sappanipatti Village
BHARATKUMAR
PANDYA, MEMBER
The complainant before us is a Mango Pulp Manufacturing Unit that had
acquired two insurance policies, one for Stocks and the other ... Stock of finished goods i.e. Mango pulp
PROPERTY INVOLVED
packed in tins.
: 2fKutcha shed.^
: M/s. Ponni Agro Industries (P) Ltd..
LOCATION
Sappanipatti Village
manufacturing Mango Pulp -
1. Receiving and weighment of mangoes
2. Ripening of mangoes
3. Pulping of mangoes, into pulp after grading
4. Heating or blanching ... pulp of ripe mangoes marketed as a different commodity.
16. I also consider that no prudent man will mistake ripe mango pulp for unripe mangoes
MODVAT credit taken in respect of metal containers for clearance of Mango pulp packed in Asceptic Pouches.
2. Taking into consideration the amount involved ... Brief facts of the case are that the appellants manufacture Mango pulp and sell the same either packed in tin containers or Asceptic pouches
that it purchases mangoes from agriculturists and other traders which form the
bulk of raw material for manufacture of mango pulp. Purchases were made both ... Totapuri mangoes for exports. The Unit has started production from
16.5.1997 and upto 13.6.97. They have provided:
Alphanso Mango pulp 41,373 Nos. of cans
soft
drinks is filled and also increase in prices of Mango
Pulp which is used for manufacturing Soft Drink under
the brand name 'Slice ... necessary chart showing
impact in cost of PVC Resin and Mango Pulp is enclosed
herewith and the impact of increase in these 2 items
only
Akshar Food represent the cost of mangoes debited to its account due to
low yield of mango pulps realized out of mangoes processed by them ... said
party has raised the bill for processing of mangoes. But the yield of mango
pulp given by Akshar foods was not satisfactory. Therefore
case are that the assessee is an
export house dealing in Mango Pulp etc. A return of income was
2
ITA No.1292/PUN/2018 ... hitherto a sick company) along with two
more companies for processing Mango pulp and pumped in funds to
kick-start the factory. Certain expenses were
beverage.
According to the appellants, this fruit drink contained fruit pulp/concentrate -15.18% for Mango drink, 19.32% for Apple drink, 15% for Guava Drink ... point for the manufacture of the products in question was the Mango Pulp/Mango Pulp Concentrate; Guava Pulp, apple juice concentrate and Orange juice concentrate
